http://worldcat.org/entity/work/id/795589426

IFRS, fair value and corporate governance : the impact on budgets, balance sheets and management accounts

This professional level book explains the new International Financial Reporting Standards (IFRS) especially in connection with their implementation and use in corporate governance, and is based, in part, on the author's own experience and in addition on extensive research carried out by the author. Written for board members, CEOs, CFOs, treasurers, accountants, auditors, analysts, consultants, standards setters and regulators, the text presents the reader not only with an overview of the new accounting standards but also with: How they can best be implemented, and What sort of benefits companies can derive from their usage. Since 2005 companies admitted to trading on a regulated market are required to produce their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). The changeover from national accounting standards to the International Financial Reporting Standards has not been eas.

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